Appendix 1
Can Your Agency Use Appropriated Funds for Meals and Light Refreshments?
In general, an agency may not use appropriated funds to purchase items considered personal expenses, such as food, without specific authority. B-301184, Jan. 15, 2004.
The decision tree below identifies the statutory authority and limited exceptions that may permit an agency to provide food to employees at their duty stations:
NOTES
1. All training must comply with the Government Employees Training Act definition of training in 5 U.S.C. 4101(4).
2. Food may be provided to non-federal personnel whose participation is essential to accomplish required simulation antiterrorism training and the food is necessary to ensure realism of exercise. B-317423, March 9, 2009.
3. Criteria used in determining if an agency may pay for food for an employee attending a nongovernmental meeting or conference:
Meals and refreshments are incidental to the meeting or conference,
Attendance at the meal or when refreshments are provided is important to ensure the employees’ full participation in the meeting or conference, and
The meal and refreshments are part of a formal conference or meeting that includes not just the meal and refreshments and, discussions or speeches that may take place when the meal and refreshments are served, but also substantial functions separate from when the food is served.
4. Criteria used in determining if an agency may pay for food for an employee attending a government-sponsored meeting or conference:
Meals and refreshments are incidental to the meeting or conference,
Attendance at the meal or when refreshments are provided is important to ensure the employees’ full participation in the meeting or conference, and
The meal and refreshments are part of a formal conference or meeting that includes not just the meal and refreshments and discussions or speeches that may take place when the meal and refreshments are served, but also substantial functions separate from when the food is served.
In addition, the meeting or conference may not be a routine meeting that involves the day-to-day operations of the government.
5. Criteria used in determining when an agency, as host, may pay for food at a formal conference:
Meals and refreshments are incidental to the formal conference,
Attendance at the meal or when refreshments are provided is important for the host agency to ensure attendees’ full participation in essential discussions and speeches concerning the purpose of the formal conference, and
The meal and refreshments are part of a formal conference that includes not just the meal and refreshments and discussions or speeches that may take place when the meal and refreshments are served, but also substantial functions separate from when the food is served.